Article Per Year (5 Year)
p-Index From 2020 - 2025
0.778
P-Index
This Author published in this journals
All Journal PRESTASI IJIBE (International Journal of Islamic Business Ethics) Inovasi: Jurnal Ilmiah Ilmu Manajemen Indonesian Journal of Community Services Jurnal Akuntansi dan Keuangan Indonesia Innovative: Journal Of Social Science Research
Dista Amalia Arifah
Universitas Islam Sultan Agung Semarang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
PRAKTEK TEORI AGENSI PADA ENTITAS PUBLIK DAN NON PUBLIK Arifah, Dista Amalia
PRESTASI Vol 9, No 01 (2012): Juni PRESTASI
Publisher : PRESTASI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.745 KB)

Abstract

Game theory is the beginning of agency theory, game theory tries to find form and predict conflict resolution between individuals who are rational, and it helps us understand how managers, investors and other parties affected can be rationally agreed with the economic consequences of financial reporting. Agency theory is a branch of game theory that studies the design of contracts to motivate a rational agent to act on behalf of principal when the agent’s interests would otherwise conflict with those of the principal. In Indonesia, entities are divided into two sectors: public sector entities and private sector entities, although they differ in the ownership of the company but they both have similar traits. Both entities are equally divided into two parties that have the greatest interest, called the agent and principals. Both parties are often involved in conflicts of interest (conflict of interest), giving rise to agency cost.Agency conflict that occurs often brought losses to many parties, not only the parties in conflict alone but, more broadly. Be a mechanism to resolve complex mechanism both internally and externally. Internal mechanism with the revamping of the entity itself with providing the motivation of managers and shareholders to behave in a manner that advance corporate objectives. While the external mechanism is by application of the rules of the Regulator, such as the obligation to implement the Corporate Governance in an entity.Keyword : teori agensi, agen, principal, entitas public, entitas swasta
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL: PADA PERUSAHAAN IC INTENSIVE Arifah, Dista Amalia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Intangible asset proxied by Intellectual Capital has important role to drive companies values creation. Although many companies have applied corporate governance mechanism in order to have IC disclosure recognition, most of them do not focus on Intellectual Capital disclosure yet. The aim of this study is to analyze the influence of corporate governance mechanisms consisting of size of the board commissioners, the independence level of independent commissioner, the activities of independent commissioners, and audit committee on the intellectual capital disclosures of the companies listed in BEI in 2009 using intensive ICs category with the adding of kontrol variables. This study will provide an illustration on how the mechanisms of corporate governance practices and IC disclosure become a value creation source for the company. There are a total of 176 companies categorized as IC intensive. Using a purposive sampling method, 45 companies were selected as samples. The 2009 annual reports of the companies are used as secondary data source of this research. Furthermore, to get ICs disclosure data content analysis technique was used both for quantity and quality terms. The results indicate that audit committee is the only corporate governance mechanism that significantly affects the level of IC disclosures.
Akselerasi Kemandirian Ekonomi Generasi Milenial Kabupaten Bojonegoro melalui Perencanaan Keuangan Islami Wijayanti, Provita; Apriyanti, Hani Werdi; Shodiq, M. Ja’far; Kartikasari, Lisa; Arifah, Dista Amalia; Khoiriyah, Arifathul
Indonesian Journal of Community Services Vol 7, No 1 (2025): May 2025
Publisher : LPPM Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.7.1.76-84

Abstract

Perencanaan keuangan Islami memiliki peran strategis dalam meningkatkan kemandirian ekonomi generasi milenial Kabupaten Bojonegoro. Khususnya pada keluarga Dharma Wanita BPKAD Kab Bojonegoro. Kegiatan pengabdian ini bertujuan untuk memberikan pemahaman dan keterampilan kepada generasi muda dalam mengelola keuangan sesuai dengan prinsip syariah, sehingga mereka lebih mandiri secara finansial serta mampu berkontribusi dalam ekosistem ekonomi halal. Metode yang digunakan dalam program ini meliputi sosialisasi, pelatihan manajemen keuangan Islami, serta pendampingan dalam implementasi strategi keuangan syariah, baik perencanaan keuangan personal, dan keluarga. Kegiatan pengabdian kepada masyarakat ini dilaksanakan pada tanggal 12 Juli 2024 secara offline pukul 09.00 -12.00 WIB bertempat di kantor DWP BPKAD Kabupaten Bojonegoro dengan jumlah peserta sebanyak 25 orang, dilanjutkan pendampingan secara online. Hasil dari pengabdian ini adalah peningkatan literasi keuangan syariah dan implementasi prinsip-prinsip perencanaan keuangan Islami dalam kehidupan sehari-hari. edukasi dan pendampingan yang berkelanjutan, diharapkan generasi milenial Bojonegoro melalui wadah Dharma Wanita BPKAD dapat membangun kemandirian ekonomi yang berkelanjutan, berbasis nilai-nilai etika Islam, dan berkontribusi pada pertumbuhan ekonomi daerah.Islamic financial planning has a strategic role in increasing the economic Self-sufficiency of the millennial generation of Bojonegoro Regency. Especially in the Dharma Wanita family of BPKAD in Bojonegoro Regerency. This community service aims to provide understanding and skills to the younger generation in managing finances by Sharia principles so that they can be more financially Self-sufficiency, and able to contribute in the halal economic ecosystem. The methods used in this program include socialization, Islamic financial management training, and assistance in implementing Islamic financial strategies, both personal financial planning, and family. This community service activity was held offline on July 12, 2024, from 09.00 to 12.00 WIB at the DWP BPKAD Office in Bojonegoro Regency, with a total of 25 participants. It was followed by online mentoring sessions. The result of this community service is an increase in Islamic financial literacy and the implementation of Islamic financial planning principles in daily activity. the continuous education and assistance, it is hoped that the Bojonegoro millennial generation through DWP BPKAD community can build sustainable economic Self-sufficiency, based on Islamic ethical values, and contribute to regional economic growth.
The Mediation Effect of Financial Performance on CSR Disclosure and GCG on Firm Value during the Pandemic Quranni, Nazillatul Ismi; Arifah, Dista Amalia
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p457-470.42846

Abstract

This research aims to determine the effect of CSR Disclosure and CGC with profitability as a mediating variable on company value. This research was conducted to see how CSR and GCG affect company value during the pandemic. To test this variable, researchers used a population of all companies registered with the Kompas100 companies listed on the Indonesia Stock Exchange (BEI) in 2020. Using purposive sampling, the total sample taken was 86 companies. Hypothesis testing is carried out using descriptive analysis methods with multiple linear regression techniques. The research results show that CSR disclosure does not significantly affect financial performance and company value. The results also show that GCG positively and significantly affects financial performance and company value. Financial performance also influences company value but cannot mediate CSR Disclosure and GCG on company value.
Performance Improvement through the Unification of Islamic Work Ethics in Intellectual Capital : Comparative Study of Malaysia and Indonesia Arifah, Dista Amalia; Budiman, Judi
IJIBE (International Journal of Islamic Business Ethics) Vol 9, No 1 (2024): March 2024
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.9.1.32-45

Abstract

This study is to investigate the distinctions between Malaysia and Indonesia as well as the contribution of Islamic work ethics and intellectual capital to the improvement of micro, small, and medium-sized enterprises (MSMEs/MSEs/UMKM) performance in both nations. The UMKM creative industry of halal products is the research population. Purposive sampling was utilized in the sample. Multiple regression is used by the analytical tool. The research findings indicate that Organizational, Relational, and Spiritual Capital all have an impact on the success of MSMEs in Indonesia. In the meantime, relational and organizational capital have an impact on Malaysian MSMEs' performance. Overall, enhancing the performance of MSMEs in Malaysia and Indonesia through the integration of Islamic work principles in intellectual capital is similar.
PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Pramesti, Lathifah Dwi; Arifah, Dista Amalia
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19941

Abstract

The growth of business in Indonesia is evidenced by the rise in the number of businesses listed on the Indonesia Stock Exchange (IDX), going from 668 firms in December 2021 to 800 companies in August 2024. Intensifying rivalry necessitates that enterprises augment their firm worth while addressing stakeholder interests. This study seeks to examine the impact of capital structure, profitability, and business size on firm value. A quantitative methodology employing a causal-comparative design was utilized. The sample comprised 45 manufacturing firms in the industrial sector listed on the IDX from 2021 to 2024, selected by purposive selection methods. Financial records as secondary data were acquired from the official IDX website and examined by multiple linear regression. The findings indicated that capital structure, profitability, and firm size did not significantly impact firm value, implying that additional factors beyond the examined variables may exert a more substantial influence on firm value in this sector.
Co-Authors Judi Budiman, Judi Khoiriyah, Arifathul Pramesti, Lathifah Dwi Provita Wijayanti Quranni, Nazillatul Ismi Shodiq, M. Ja’far Werdi Apriyanti, Hani